The Compliance Assurance Process (CAP) helps large corporate taxpayers improve federal tax compliance. The process enables the taxpayer and the IRS to:
- Use real-time issue resolution tools and techniques
- Resolve issues before filing tax returns and comply with federal tax laws
- Ensure accurate tax returns, shortening the IRS audit process
For questions or comments, contact the CAP program mailbox.
CAP application and selection process
CAP eligibility and suitability criteria
CAP frequently asked questions
2025 CAP application and information
The application period for the 2025 CAP program is September 4 to October 31, 2024. The IRS will inform applicants if they're accepted into the program in February 2025.
Highlights and updates for the CAP 2025 application period
2025 CAP Memorandum of Understanding (MOU) PDF
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Application documents
Form 14234, CAP Application PDF
Form 14234-A, CAP Research Credit Questionnaire (CRCQ) PDF
Form 14234-B, Material Intercompany Transactions Template (MITT) PDF
Form 14234-C, Taxpayer Initial Issues List (TIIL) PDF
Form 14234-D, Tax Control Framework Questionnaire (TCFQ) PDF
Form 14234-E, CAP Cross Border Activities Questionnaire (CBAQ) PDF
Related
Form 14234-F, Post-Filing Representation by Taxpayer PDF
MITT and APA frequently asked questions
CAP Internal Revenue Manual (IRM)
Pre-2025 CAP resources
Bridge phase frequently asked questions
2024 CAP Memorandum of Understanding (MOU) PDF
2023 CAP Memorandum of Understanding (MOU) PDF
2022 CAP Memorandum of Understanding (MOU) PDF
CAP history
The IRS Large Business and International (LB&I) division developed the CAP program.
- CAP started as a pilot program in 2005 and became permanent in 2011.
- On August 28, 2018, we recalibrated the program starting with the 2019 CAP year.
- On September 12, 2019, we announced that U.S. publicly traded corporate taxpayers interested in participating in CAP could apply for the 2020 CAP year.
- On September 15, 2022, we announced that we reinstated the one-open-return eligibility criteria for returning applicants.
- On June 3, 2024, we announced that the Bridge Plus phase is permanent starting with the 2025 CAP year. See Highlights and updates for the CAP 2025 application period.